This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.
{"title":"THE ROLE OF THE AUDIT COMMITTEE IN MODERATING THE EFFECT OF EARNINGS MANAGEMENT AND TAX AVOIDANCE ON COMPANY VALUE","authors":"Dade Nurdiniah","doi":"10.36766/ijag.v6i2.327","DOIUrl":"https://doi.org/10.36766/ijag.v6i2.327","url":null,"abstract":"This study aims to determine the role of the audit committee in moderating the effect of earnings management and tax avoidance on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange, while the research sample is manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The sample selection technique used purposive sampling, the number of research samples was 28 and the number of observations of research data obtained was 140. This study used multiple linear regression and moderated regression analysis with a random effects model approach. The results of this study indicate that earnings management has a negative effect on firm value, while tax avoidance as proxied by the cash effective tax rate has no effect on firm value. Then the audit committee does not moderate the effect of earnings management on firm value, as well as the audit committee does not moderate the effect of tax avoidance on firm value.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115255641","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The purpose of this study is to analyze and test whether political connection has an influence on firm value and to analyze and test whether audit quality can moderate the relationship between political connection to firm value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period 2016-2019. This study using purposive sampling method and secondary data. The number of samples is 108 companies every year. Regression analysis used to analyze data is performed using the moderated regression analysis (MRA). The results of this study indicate that political connection has a positive and significant influence on firm value. Audit quality cannot moderate the effect of political connection on firm value.
{"title":"PERAN MODERASI KUALITAS AUDIT PADA PENGARUH KONEKSI POLITIK TERHADAP NILAI PERUSAHAAN","authors":"F. E. Daromes, Stanesie Liyanto, Alfonsus Jantong","doi":"10.36766/ijag.v6i1.261","DOIUrl":"https://doi.org/10.36766/ijag.v6i1.261","url":null,"abstract":"The purpose of this study is to analyze and test whether political connection has an influence on firm value and to analyze and test whether audit quality can moderate the relationship between political connection to firm value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) with a research period 2016-2019. This study using purposive sampling method and secondary data. The number of samples is 108 companies every year. Regression analysis used to analyze data is performed using the moderated regression analysis (MRA). The results of this study indicate that political connection has a positive and significant influence on firm value. Audit quality cannot moderate the effect of political connection on firm value.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129949681","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
M. H. Akhmadi, Arkandisari Atmaja Syaiban, Erlita Nurma Wati
Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan menggunakan pendekatan modifikasi dari penerapan manajemen risiko berbasis ISO 31000. Selain itu, ditemukan tiga alternatif terkait metode pemindahan risiko kewajiban kontinjensi pemerintah kepada pihak swasta diikuti dengan konsekuensinya masing-masing.
{"title":"PENGELOLAAN RISIKO KEWAJIBAN KONTINJENSI PEMERINTAH PADA PROYEK KPBU (Studi Kasus pada Jalan Tol Layang Jakarta-Cikampek II)","authors":"M. H. Akhmadi, Arkandisari Atmaja Syaiban, Erlita Nurma Wati","doi":"10.36766/ijag.v6i1.268","DOIUrl":"https://doi.org/10.36766/ijag.v6i1.268","url":null,"abstract":"Skema pembiayaan Kerjasama Pemerintah dan Badan Usaha (KPBU) menjadi alternatif dalam pengadaan infrastruktur publik dengan mengikutsertakan pihak swasta dalam pembiayaan, proses hingga pemeliharaan proyek. Dalam proyek KPBU terdapat penjaminan yang menimbulkan risiko kewajiban kontinjensi bagi pemerintah yang perlu dikelola secara baik untuk mengurangi beban APBN. Artikel ini membahas proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol layang Jakarta-Cikampek II dan menganalisis metode yang tepat untuk memindahkan risiko kewajiban kontinjensi pemerintah kepada pihak swasta untuk mengurangi beban kewajiban kontinjensi pemerintah pada APBN. Penelitian menggunakan metode kualitatif dengan mengeksplorasi pendapat serta menganalisis perspektif partisipan sebagai objek penelitian melalui teknik wawancara. Dari hasil penelitian diperoleh bahwa proses pengelolaan risiko kewajiban kontinjensi pemerintah pada proyek KPBU jalan tol ini sudah optimal dan menggunakan pendekatan modifikasi dari penerapan manajemen risiko berbasis ISO 31000. Selain itu, ditemukan tiga alternatif terkait metode pemindahan risiko kewajiban kontinjensi pemerintah kepada pihak swasta diikuti dengan konsekuensinya masing-masing.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133858550","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Chyntia Augustia Virginia, Iwan Lesmana, S.Kom, MM, Safrida Rumondang
Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan volume transaksi saham. Variabel dalam penelitian ini adalah pertumbuhan harga saham, earning per share (EPS), return on equity (ROE), dan debt to equity ratio (DER). Sampel yang digunakan dalam penelitian ini adalah data sekunder volume perdagangan saham di Bursa Efek Indonesia periode 2016-2019. Dengan menggunakan SPSS (paket statistik untuk ilmu-ilmu sosial), metode analisis yang digunakan dalam penelitian ini meliputi toleransi dan uji VIF, Uji Kolmogorov-Smirnov, uji kointegrasi multivariat: Uji, estimasi SRESID dan ZPRED, uji t-statistik, uji F-statistik, koefisien determinasi (R2), dan Korelasi Pearson Product Moment.Hasil penelitian menunjukkan earning per share (EPS), return on equity (ROE), berpengaruh signifikan terhadap pertumbuhan volume transaksi saham, namun pertumbuhan harga dan debt to equity ratio (DER) tidak berpengaruh signifikan terhadap pertumbuhan volume transaksi saham. Semua variabel independen secara simultan dari model yang baik menjelaskan pertumbuhan volume transaksi saham karena besarnya nilai efek adalah 99,1%, sedangkan 0,9% dijelaskan oleh variabel lain selain pertumbuhan harga saham, laba per saham (EPS), return on equity (ROE), dan rasio utang terhadap ekuitas. (DER).
本研究旨在分析影响股票交易体积增长的因素。本研究中的变量包括股票价格增长率、earning per share (EPS)、股回率(ROE)和等价率(DER)等。本研究使用的样本是印度尼西亚证券交易所2014 -2019年期间股票贸易量的次要数据。利用SPSS(社会科学的统计包)，本研究使用的分析方法包括容忍和测试、kolmogorov smirnov测试、多变量联合测试:测试、SRESID和ZPRED、t-统计测试、f -统计测试、确定性系数(R2)和皮尔森生产力行关系。研究结果表明，早发(EPS)、小额报复性(ROE)对股票交易数量的增长有重大影响，但价格增长率和股息对股票交易数量的增长没有显著影响。所有好的模型同时出现的独立变量都解释了股票交易的体积增长，因为其影响价值为99.1%，而0.9%是由其他变量定义的，除了股价增长率、每股回报率、股息回报率和债务与股票的比率之外。(DER)。
{"title":"Faktor-Faktor yang Mempengaruhi Pertumbuhan Volume Transaksi Saham","authors":"Chyntia Augustia Virginia, Iwan Lesmana, S.Kom, MM, Safrida Rumondang","doi":"10.36766/ijag.v6i1.259","DOIUrl":"https://doi.org/10.36766/ijag.v6i1.259","url":null,"abstract":"Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan volume transaksi saham. Variabel dalam penelitian ini adalah pertumbuhan harga saham, earning per share (EPS), return on equity (ROE), dan debt to equity ratio (DER). Sampel yang digunakan dalam penelitian ini adalah data sekunder volume perdagangan saham di Bursa Efek Indonesia periode 2016-2019. Dengan menggunakan SPSS (paket statistik untuk ilmu-ilmu sosial), metode analisis yang digunakan dalam penelitian ini meliputi toleransi dan uji VIF, Uji Kolmogorov-Smirnov, uji kointegrasi multivariat: Uji, estimasi SRESID dan ZPRED, uji t-statistik, uji F-statistik, koefisien determinasi (R2), dan Korelasi Pearson Product Moment.Hasil penelitian menunjukkan earning per share (EPS), return on equity (ROE), berpengaruh signifikan terhadap pertumbuhan volume transaksi saham, namun pertumbuhan harga dan debt to equity ratio (DER) tidak berpengaruh signifikan terhadap pertumbuhan volume transaksi saham. Semua variabel independen secara simultan dari model yang baik menjelaskan pertumbuhan volume transaksi saham karena besarnya nilai efek adalah 99,1%, sedangkan 0,9% dijelaskan oleh variabel lain selain pertumbuhan harga saham, laba per saham (EPS), return on equity (ROE), dan rasio utang terhadap ekuitas. (DER).","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"119 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132058244","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study analyzes the role of regulators and the cost aspects that can prevent predatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower prices pose a threat to local MSMEs. The government as the regulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace to anticipate unhealthy business practices. This phenomenon is also known as predatory pricing. Predatory pricing is setting very low prices to beat competitors. The phenomenon that occurs from data taken from E-Commerce Shopee which focuses on competition between sellers where there are 13 products with "overseas" location filters are no longer found. The parameters used in this study are product similarity, selling price, and other information that can be used to support research analysis. The results of this study indicate that all categories experience marketing practices, although most categories are suspected of experiencing predatory pricing.
{"title":"ANALISIS PERAN REGULATOR DAN ASPEK BIAYA DALAM PENCEGAHAN PRAKTIK PREDATORY PRICING DI E-COMMERCE INDONESIA","authors":"Dheny Biantara","doi":"10.36766/ijag.v6i1.270","DOIUrl":"https://doi.org/10.36766/ijag.v6i1.270","url":null,"abstract":"This study analyzes the role of regulators and the cost aspects that can prevent predatory pricing in an E-Commerce. Cross-border sellers who are successful in offering lower prices pose a threat to local MSMEs. The government as the regulator decided to prohibit the import of 13 product categories in the E-Commerce marketplace to anticipate unhealthy business practices. This phenomenon is also known as predatory pricing. Predatory pricing is setting very low prices to beat competitors. The phenomenon that occurs from data taken from E-Commerce Shopee which focuses on competition between sellers where there are 13 products with \"overseas\" location filters are no longer found. The parameters used in this study are product similarity, selling price, and other information that can be used to support research analysis. The results of this study indicate that all categories experience marketing practices, although most categories are suspected of experiencing predatory pricing.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130613559","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to see how the Integrated Reporting elements have been implemented in the annual report from companies listed in the Indonesia Stock Exchange IDX30 index. It is also showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.
{"title":"PENERAPAN ELEMEN INTEGRATED REPORTING DALAM LAPORAN TAHUNAN TERHADAP NILAI PERUSAHAAN TAHUN 2017 - 2019 (Studi Kasus Perusahaan yang Terdaftar Di Indeks IDX30)","authors":"S. Handayani, Lydia Maheswari, Dheny Biantara","doi":"10.36766/ijag.v5i2.225","DOIUrl":"https://doi.org/10.36766/ijag.v5i2.225","url":null,"abstract":"This research aims to see how the Integrated Reporting elements have been implemented in the annual report from companies listed in the Indonesia Stock Exchange IDX30 index. It is also showing the correlation between the Integrated Reporting content element implementation with the company’s value based on the share closing price per year, price to book value and price earning ratio. The sample used in this research is the 2017 to 2019 company’s annual report that has been published. This is qualitative research using the descriptive explanatory method. This research captures how the implementation of the Integrated Reporting content element that appeared on the annual report affects the company’s value based on closing share price, price to book value and price earning ratio. The result of this research is the implementation of integrated reporting elements has no significant impact on the share closing price per year and has a quite significant impact on price to book value and price earning ratio.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131264200","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The importance of banking for the economy of a country and even the world, demands the skills of the board of directors in the banking industry who are qualified in managing companies and competing in changing economic situation. The diversity of gender, level of education and tenure in office will influence their interpretation of the situation at hand and influence their strategic decisions. This study will focus on the diversity of characteristics of the board of directors in terms of the presence of female directors in the structure of the board of directors, tenure, and education level of the board of directors and their influence on company outcomes which are conceptually reviewed based on previous studies.
{"title":"DIVERSITAS DEWAN DIREKSI DAN PENGARUHNYA TERHADAP KINERJA BANK: STUDI EMPIRIS PADA PERBANKAN DI INDONESIA","authors":"Jul Aidil Fadli","doi":"10.36766/ijag.v5i2.228","DOIUrl":"https://doi.org/10.36766/ijag.v5i2.228","url":null,"abstract":"The importance of banking for the economy of a country and even the world, demands the skills of the board of directors in the banking industry who are qualified in managing companies and competing in changing economic situation. The diversity of gender, level of education and tenure in office will influence their interpretation of the situation at hand and influence their strategic decisions. This study will focus on the diversity of characteristics of the board of directors in terms of the presence of female directors in the structure of the board of directors, tenure, and education level of the board of directors and their influence on company outcomes which are conceptually reviewed based on previous studies.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"121 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126141266","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Laporan keuangan berperan penting dalam menyediakan informasi mengenai kinerja perusahaan. Kinerja perusahaan yang baik menarik minat investor dan dapat meningkatkan pengembalian investor. Namun, tidak semua perusahaan mampu menghasilkan kinerja perusahaan yang baik yang akhirnya mendorong perusahaan melakukan manipulasi pada laporan keuangan. Penelitian ini dilakukan dengan tujuan mendeteksi manipulasi pada laporan keuangan dengan memanfaatkan rasio investasi berupa laba per saham, dividen per saham, rasio harga laba, rasio pembayaran dividen, total keuntungan saham, dan keuntungan dividen. Pengindikasian manipulasi dilakukan dengan pengukuran M-score. Sebagai penelitian kuantitatif, penelitian ini menggunakan data sekunder berupa laporan tahunan dan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan laba per saham dan keuntungan dividen berpengaruh signifikan positif terhadap manipulasi laporan keuangan, dan dividen per saham berpengaruh signifikan negatif, sedangkan rasio harga laba, rasio pembayaran dividen, dan total keuntungan saham tidak berpengaruh signifikan terhadap manipulasi laporan keuangan.
{"title":"Pengujian Investment Ratio dalam Mendeteksi Laporan Keuangan yang Dimanipulasi","authors":"Veronica ., Serly .","doi":"10.36766/ijag.v5i2.222","DOIUrl":"https://doi.org/10.36766/ijag.v5i2.222","url":null,"abstract":"Laporan keuangan berperan penting dalam menyediakan informasi mengenai kinerja perusahaan. Kinerja perusahaan yang baik menarik minat investor dan dapat meningkatkan pengembalian investor. Namun, tidak semua perusahaan mampu menghasilkan kinerja perusahaan yang baik yang akhirnya mendorong perusahaan melakukan manipulasi pada laporan keuangan. Penelitian ini dilakukan dengan tujuan mendeteksi manipulasi pada laporan keuangan dengan memanfaatkan rasio investasi berupa laba per saham, dividen per saham, rasio harga laba, rasio pembayaran dividen, total keuntungan saham, dan keuntungan dividen. Pengindikasian manipulasi dilakukan dengan pengukuran M-score. Sebagai penelitian kuantitatif, penelitian ini menggunakan data sekunder berupa laporan tahunan dan keuangan perusahaan terdaftar di Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan laba per saham dan keuntungan dividen berpengaruh signifikan positif terhadap manipulasi laporan keuangan, dan dividen per saham berpengaruh signifikan negatif, sedangkan rasio harga laba, rasio pembayaran dividen, dan total keuntungan saham tidak berpengaruh signifikan terhadap manipulasi laporan keuangan.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134472085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Tujuan penelitian ini melihat kebutuhan akan bank syariah dalam mengurangi riba di tengah masyarakat membuat bank syariah dituntut aktif dan produktif baik di sisi keuangan sebagai pembelajaran dalam proses bisnis agar dapat tumbuh dan berkembang melayani nasabah dan masyarakat. Penelitian ini meng-upgrade peranan direksi dan komisaris bank umum syariah di Indonesia pada komponen Islamic Sosial Responsibility(ISR) dan pengelolaan zakat untuk meningkatkan proses bisnis bank syariah di masa depan, dengan metode evaluasi sumatif, yaitu penelitian yang tujuannya meninjau efektif tidaknya program yang telah dijalankan. Penelitian ini membuahkan hasil diperlukan perbaikan pengendalian komisaris lebih baik lagi sedangkan pengendalian direksi tersebut kuat secara umum. Pengendalian komisaris dan direksi sebagai Manajemen Keuangan Islam di bank syariah harus bisa tercapai (di upgrade) agar bank syariah tidak ditinggalkan oleh nasabah dan masyarakat dengan sendirinya.
{"title":"PENGENDALIAN KOMISARIS DAN DIREKSI PADA KOMPONEN ISLAMIC SOCIAL RESPONSIBILITY (ISR) DAN PENGELOLAAN ZAKAT DALAM MENINGKATKAN PROSES BISNIS BANK SYARIAH","authors":"Melia Frastuti SE M.Ak","doi":"10.36766/ijag.v5i2.231","DOIUrl":"https://doi.org/10.36766/ijag.v5i2.231","url":null,"abstract":"Tujuan penelitian ini melihat kebutuhan akan bank syariah dalam mengurangi riba di tengah masyarakat membuat bank syariah dituntut aktif dan produktif baik di sisi keuangan sebagai pembelajaran dalam proses bisnis agar dapat tumbuh dan berkembang melayani nasabah dan masyarakat. Penelitian ini meng-upgrade peranan direksi dan komisaris bank umum syariah di Indonesia pada komponen Islamic Sosial Responsibility(ISR) dan pengelolaan zakat untuk meningkatkan proses bisnis bank syariah di masa depan, dengan metode evaluasi sumatif, yaitu penelitian yang tujuannya meninjau efektif tidaknya program yang telah dijalankan. Penelitian ini membuahkan hasil diperlukan perbaikan pengendalian komisaris lebih baik lagi sedangkan pengendalian direksi tersebut kuat secara umum. Pengendalian komisaris dan direksi sebagai Manajemen Keuangan Islam di bank syariah harus bisa tercapai (di upgrade) agar bank syariah tidak ditinggalkan oleh nasabah dan masyarakat dengan sendirinya.","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122430317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to determine the financial performance of cooperatives using PEARLS analysis. The data sources used are secondary data sources in the form of financial reports from 2017 to 2019 and non-financial reports in the form of data on the number of members. The results showed that the cooperative's financial performance on variable P showed a non-ideal performance; variable E shows indicators E1 and E5 are not ideal, E6 is less than ideal and E9 is ideal; variable A shows non-ideal performance; Variable R shows indicators R9 is not ideal and R12 is ideal; variable L indicates the category is not ideal; and the S variable shows that S10 is not ideal and S11 is less than ideal. From the analysis of PEARLS indicate that the performance of cooperatives in a state which is not good because of the 13 indicators studied, only three indicators that show the ideal categories while the 8 indicators are always in a state which is not ideal and the two other indicators simply ideal in a given year
{"title":"IMPLEMENTATION OF PEARLS ANALYSIS TO MEASURE THE FINANCIAL PERFORMANCE OF COOPERATIVES","authors":"Wahyu Maulana","doi":"10.36766/ijag.v5i2.230","DOIUrl":"https://doi.org/10.36766/ijag.v5i2.230","url":null,"abstract":"This study aims to determine the financial performance of cooperatives using PEARLS analysis. The data sources used are secondary data sources in the form of financial reports from 2017 to 2019 and non-financial reports in the form of data on the number of members. The results showed that the cooperative's financial performance on variable P showed a non-ideal performance; variable E shows indicators E1 and E5 are not ideal, E6 is less than ideal and E9 is ideal; variable A shows non-ideal performance; Variable R shows indicators R9 is not ideal and R12 is ideal; variable L indicates the category is not ideal; and the S variable shows that S10 is not ideal and S11 is less than ideal. From the analysis of PEARLS indicate that the performance of cooperatives in a state which is not good because of the 13 indicators studied, only three indicators that show the ideal categories while the 8 indicators are always in a state which is not ideal and the two other indicators simply ideal in a given year","PeriodicalId":129923,"journal":{"name":"INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115626254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：